With mandatory electronic invoicing for B2G transactions in place since 2011, and the introduction of SAF-T (Standard Audit File for Tax) reporting requirements in 2020, Norway is now taking the next step by expanding these requirements into the B2B sector.
The Norwegian Ministry of Finance recently announced plans to update the Bookkeeping Act and related financial regulations, building on the Tax Administration’s consultation paper published on 20 June 2025. The focus? Mandatory digital bookkeeping and structured e-invoicing for Norwegian businesses subject to accounting obligations.
This means that companies will have to send e-invoices in a structured electronic format for B2B transactions starting from 1 January 2027. A few years later, by January 2030, Norwegian businesses must also be able to send and receive e-invoices.
Who will be impacted by the Norwegian e-invoicing mandate?
The proposed mandate by the government is expected to apply to all businesses subject to accounting obligations in Norway. This means both Norwegian entities and foreign companies with a local presence falling under the Norwegian Bookkeeping Act.
A limited exemption may apply to very small businesses (e.g. with minimal turnover and no VAT or accounting obligations), but for most companies, the rules will be unavoidable.
The rollout will follow a phased approach:
- From 1 January 2027
- Businesses must send B2B e-invoices in a structured electronic format
- Originally, this was planned for 2028, but the Norwegian government forwarded it to 2027.
- From 1 January 2030
- Businesses must be able to receive (and submit) e-invoices
What is the Peppol format and EHF format in SAP?
Norway uses the EHF 3.0 format for electronic invoicing, which is fully aligned with Peppol BIS Billing 3.0. Both formats are based on UBL and comply with the European standard EN 16931. The EHF format (Elektronisk Handelsformat) represents the Norwegian localization of the Peppol format. While EHF is typically used for domestic transactions, Peppol BIS supports both domestic and cross-border invoicing without impacting compliance.
SAP Document and Reporting Compliance (SAP DRC) already supports the creation and exchange of Peppol BIS 3 invoices for Norway.
For outgoing invoices, businesses can generate billing documents (SD) or accounting documents (FI) in SAP S/4HANA and convert them into structured eDocuments via the eDocument Cockpit. From there, the eDocuments can be transmitted through the Peppol Network using the cloud-based Peppol Exchange service.
For incoming invoices, the requirement is to automatically receive and process these electronic invoices. SAP DRC can be configured to receive supplier invoices via the Peppol Network. This combination supports complete compliance with the 2030 requirements and enabling an end-to-end solution for your business.
It is also important to note that invoices are exchanged via the Peppol Network, where companies connect via certified Access Point providers. This means that invoices are not validated by the tax authority before being sent. Compliance is therefore monitored through audits and reporting, which makes Norway a flexible environment that supports a seamless invoice exchange that fits well with SAP’s Peppol-bases approach.
Why choose PIKON as your partner in your Compliance Project?
At PIKON, we have established a Competence Center for Legal Requirements, where our team of expert consultants stay on top of the latest developments regarding SAP Document Compliance and PEPPOL. We combine our SAP expertise and in-depth knowledge of the legal requirements with experience gained over many projects, to help you with your strategic roadmap to digital transformation and compliance with country-specific legal requirements. If you have any questions, or if you would like to discuss how PIKON can help you with your business case, do not hesitate to leave a comment below or to request a web-meeting. I am happy to help you and I will come back to you as soon as possible.
More information about additional regulations in Norway
E-invoicing is only part of the compliance landscape in Norway. Businesses must also meet SAF-T (Standard Audit File for Tax) reporting requirements, which mandate the submission of structured accounting data in XML format to the Norwegian tax authorities.
This article explains how to stay compliant with SAF-T in SAP ERP and SAP S/4HANA, including:
- How to generate SAF-T files directly from your system
- The required XML format and submission via Altinn
- Key setup steps and SAP configuration requirements
Contact us
Schedule a web meeting
If you have any questions on Norway’s E-Invoicing regulations, or if you are interested in a system demo regarding the E-Invoicing flow, do not hesitate to request a web meeting or leave a comment in the comments section below. We are happy to help and will come back to you as soon as possible.
You are currently viewing a placeholder content from Active Campaign. To access the actual content, click the button below. Please note that doing so will share data with third-party providers.
More Information
